Switzerland's customs tariff was established in 1921 as a revenue-raising measure. Taxes and duties levied can include value added tax (VAT), tobacco duty and vehicle tariffs.
If a vehicle being imported has been owned for more than six months, import duty does not need to be paid. Owners must complete a clearance request form that is available from the customs office. Automobiles that have been owned for less than six months are subject to customs duties calculated according to the vehicles weight and engine capacity. Owners must also pay a consumption tax equal to 4 percent of the vehicle's value, together with VAT and a registration fee.
Visitors to Switzerland arriving from European countries may bring the following items with them without have to pay an import duty: 50 cigars or 200 cigarettes or 250g of tobacco; one liter of alcohol over 15 percent and two liters of alcohol under 15 percent and; gifts of a value not exceeding CHF100. Visitors from outside Europe are permitted 100 cigars or 400 cigarettes or 500g of tobacco; one liter of alcohol over 15 percent and two liters of alcohol under 15 percent and; gifts of a value not exceeding CHF100..
A person who is moving to Switzerland to live with their Swiss spouse does not need to pay import duties on the household goods and wedding gifts they many bring with them. They do, however, need to complete an application Form 18.45 that must be given to a customs official on arrival into the country. This is available from the Swiss Federal Customs Administration's website.
Items that will not be allowed to pass through customs include anti-radar equipment, cleaning fluids, drugs and narcotics and animal products derived from protected or endangered species. Weapons and ammunition may be allowed if accompanied by a relevant permit. Visitors from non-EU countries are not permitted to take eggs, meat, honey, milk, honey or other animal products into the country.
